Understanding Your Tax Code
Don't let HMRC lingo confuse you. Select your tax code below to see what it means and if you might be owed a refund.
Tax Code 1257L Explained
The most common tax code for people with one job or pension.
Tax Code 1185L Explained
Reduced personal allowance — you keep £11,850 tax-free.
Tax Code 1100L Explained
Reduced personal allowance of £11,000.
Tax Code 1050L Explained
Reduced personal allowance of £10,500.
Tax Code 900L Explained
Reduced personal allowance of £9,000.
Tax Code 810L Explained
Reduced personal allowance of £8,100.
Tax Code 747L Explained
Reduced personal allowance of £7,470.
Tax Code 500L Explained
Heavily reduced personal allowance of £5,000.
Tax Code 250L Explained
Very low personal allowance of £2,500.
Tax Code 100L Explained
Minimal personal allowance of just £1,000.
Tax Code BR (Basic Rate)
All income is taxed at the Basic Rate of 20%.
Tax Code D0 (Higher Rate)
All income is taxed at the Higher Rate of 40%.
Tax Code D1 (Additional Rate)
All income is taxed at the Additional Rate of 45%.
Tax Code NT (No Tax)
No tax is deducted from this income.
Tax Code 0T
No personal allowance. All income is taxed.
Month 1 Emergency Tax
Tax is calculated on a month-by-month basis, not cumulatively.
Week 1 Emergency Tax
Tax is calculated on a week-by-week basis (weekly pay equivalent of M1).
Tax Code X (Non-Cumulative)
Another notation for non-cumulative emergency tax calculation.
Scottish Tax Code S1257L
Standard Scottish tax code with £12,570 personal allowance.
Scottish Tax Code SBR
All income taxed at the Scottish Basic Rate of 20%.
Scottish Tax Code SD0
All income taxed at the Scottish Intermediate Rate of 21%.
Scottish Tax Code SD1
All income taxed at the Scottish Higher Rate of 42%.
Scottish Tax Code SD2
All income taxed at the Scottish Top Rate of 47%.
Scottish Tax Code SD3
All income taxed at the Scottish Advanced Rate of 48%.
Welsh Tax Code C1257L
Standard Welsh tax code with £12,570 personal allowance.
Welsh Tax Code CBR
All income taxed at the Welsh Basic Rate of 20%.
Welsh Tax Code CD0
All income taxed at the Welsh Higher Rate of 40%.
Welsh Tax Code CD1
All income taxed at the Welsh Additional Rate of 45%.
Tax Code K475 Explained
K code — you owe tax on benefits worth more than your personal allowance.
Tax Code K100 Explained
K code — £1,000 added to your taxable income.
Tax Code M (Marriage Allowance Recipient)
You receive 10% of your partner's Personal Allowance.
Tax Code N (Marriage Allowance Transferor)
You transfer 10% of your Personal Allowance to your partner.
Tax Code 1383M Explained
You have a Personal Allowance of £13,830 including Marriage Allowance.
Tax Code 1131N Explained
You have a reduced Personal Allowance of £11,310 after Marriage Allowance transfer.
Tax Code T
HMRC needs to review items in your tax code.
Tax Code L Suffix Explained
Standard suffix — you are entitled to the full Personal Allowance.
Tax Code Y Explained
Born before 6 April 1938 — entitled to a higher Personal Allowance.
Tax Code 1257L W1
Emergency: standard allowance but calculated weekly, non-cumulative.
Tax Code 1257L M1
Emergency: standard allowance but calculated monthly, non-cumulative.
Tax Code 0T W1
Emergency: no personal allowance, weekly non-cumulative — maximum emergency tax.
Tax Code 0T M1
Emergency: no personal allowance, monthly non-cumulative — maximum emergency tax.
Tax Code BR W1
Basic Rate on all income, calculated weekly non-cumulative.
Tax Code BR M1
Basic Rate on all income, calculated monthly non-cumulative.
Scottish Tax Code S0T
Scottish emergency tax: no personal allowance, all income taxed at Scottish rates.
Tax Code 1257T Explained
Same allowance as 1257L but flagged for HMRC review.
Tax Code D0 W1
Higher Rate on all income, weekly non-cumulative.
Tax Code D0 M1
Higher Rate on all income, monthly non-cumulative.
Why Check Your Tax Code?
Spotting Errors
Millions of tax codes are issued incorrectly each year. A wrong code means wrong tax deductions from your pay.
Claiming Refunds
If you've been on an "Emergency Tax Code" like M1 or 0T, you are likely owed a refund at the end of the year.